Conspiracy to Defraud the Government with Respect to Claims

A. Conspiracy to Defraud the Government with Respect to Claims Statute – 18 U.S.C. 286

Whoever enters into any agreement, combination, or conspiracy to defraud the United States, or any department or agency thereof, by obtaining or aiding to obtain the payment or allowance of any false, fictitious or fraudulent claim, shall be fined under this title or imprisoned not more than ten years, or both.

B. Interpretation of 18 U.S.C. 286

The elements of a conspiracy to defraud the government are:

  1. An agreement, combination, or conspiracy to defraud the United States;
  2. By obtaining or aiding to obtain the payment of any false, fictitious or fraudulent claim.

Unlike in a typical conspiracy claim, there is no requirement of an overt act in furtherance of the conspiracy.

Examples of this crime include filing or helping others file fraudulent returns, or helping create cover stories to help misrepresent tax schemes.

The statute of limitations for this crime is 5 years.

C. Conclusion

The punishment for conspiracy is as high as 10 years in federal prison. If you are or suspect you are being investigated by the IRS, then it is important that you have counsel to assist you in interrogations and investigation. Call our office at (408) 459-8427 for criminal legal representation.